Porezni tretman motornih vozila u Republici Hrvatskoj ; Tax treatment of motor vehicles in the Republic of Croatia

Glavni cilj rada je pružiti pregled svih oblika oporezivanja motornih vozila. U prvom djelu rada izlaže se pojam i vrste motornih vozila te obilježja poreza na promet i trošarina, drugi dio rada daje uvid u to koje vrste poreza se plaćaju u prometu motornim vozilima. Također, razmatrat će se kako se kroz porezne sustave potiče kupnja ekološki prihvatljivijih vozila, kakav je utjecaj poreza na promet motornih vozila na državni proračun te kako se kroz porezne olakšice i poticaje može utjecati na prometne i okolišne ciljeve. ; The main goal of work is to provide an overview of all forms of taxation of motor vehicles. In the first part of the paper, the term and types of motor vehicles and the features of tax on traffic and excise taxes are exhibited, the second part of the paper gives insight into what types of taxes are paid in traffic motor vehicles. Also, it will be considered that more ecologically acceptable vehicles are encouraged through tax systems, such as impact of motor vehicles on the state budget, and that through tax reliefs and incentives, traffic and environmental goals can be affected.